The following is a partial list of account balances for Van Buskirk Inc. as of December 31, 2021:

Trade Payables	$5,000
Trade Receivables	6,000
Bonds payable (100% due in 10 years)	40,000
Mortgage payable (10% due within one year)	10,000
Notes payable (due in 6 months)	2,000
Salaries payable	800
Sales revenue	49,000
Current income taxes payable	8,000
Deferred revenue	800

Required: Prepare the liability section of Van Buskirk's classified statement of financial position for December 31, 20X1.